It is in accordance with the principle of fairness that the expenditure of public works constructed by governments at every level is proportionally undertaken by the direct benefit-receivers.　Based on this intention, Article 2 of the Act Governing the Collection of Community Development Fees by Construction Projects prescribes that the community development fees shall be levied if that public works satisfies the requirements for a levy.　It also defines the minimum amount of the levy which shall be imposed.　However, when local representative institutions at every level examine levying proposals of community development fees by construction projects (hereinafter ““community development fees””) under Article 5 of the same Act mentioned above, they could also review whether the levies of those community development fees satisfy the requirements for a levy.　Article 22, Paragraph 1, of the Act Governing the Allocation of Government Revenues and Expenditures prescribes that the public works benefit may be regarded as one of financial revenues; thus, the government can enact relating legislations for levying community development fees.　However, it cannot be interpreted that the Act Governing the Collection of Community Development Fees by Construction Projects prescribes that community development fees may, but not shall, be levied.

　　　 It is in accordance with the principle of fairness that the expenditure of public works constructed by governments at every level is proportionally undertaken by the direct benefit-receivers.　Based on this intention, Article 2 of the Act Governing the Collection of Community Development Fees by Construction Projects clearly prescribes that the community development fees by construction projects shall be levied.　This provision regards directly receiving benefits from the government buildings or the improvements of specific public works as a requisite, and also clearly states the minimum amount of the levy.　Therefore, if public works satisfy the requirements for a levy, its public works benefit shall be levied.　However, local government at every level levying the public works benefit shall, under Article 5, Paragraph 1, of the same Act mentioned above, draft a levying proposal which includes a work plan, an expenditure budget, an overview of receiving benefit, and the amount of levy, submit it to the representative institution at every level for a resolution, and make a report to the higher level of government for a reference.　When the local representative institution at every level examines the levying proposal of the public works benefit as stated under Paragraph 2 of the same Article mentioned above, it could also review whether the levy of that public works benefit satisfies the requirements for a levy.　If the levy of the public works benefit has been postponed or rejected, the budget for work expenditure shall also be postponed or withdrawn.　The Act Governing the Allocation of Government Revenues and Expenditures is an enactment regarding how to allocate, adjust, and classify the financial expenditure of the government at every level.　 Article 22, Paragraph 1, of the above Act states that the work profit may be levied.　It means that the public works benefit may be regarded as one of financial revenue; thus, the government can enact relating legislations for levying community development fees.　However, it cannot be interpreted that the Act Governing the Collection of Community Development Fees by Construction Projects prescribes that community development fees may, but not shall, be levied.